The SALT Show with Baker Botts L.L.P.

Baker Botts L.L.P.

The SALT Show is an entertaining discussion of state and local tax issues for the busy tax professional. The SALT Show includes an update on state and local tax developments, interviews with state tax professionals, in-depth analysis of historic tax cases, plain English overviews of key state tax principles, and a sprinkling of humor. One of the hosts, Matt Hunsaker, is no longer affiliated with Baker Botts L.L.P. read less
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Tax-related Developments in the California False Claims Act
Sep 10 2020
Tax-related Developments in the California False Claims Act
The SALT Show Episode 94 (Update for Week of September 7, 2020) On this week’s episode: Tax-related Developments in the California False Claims Act Speakers: William H. Gorrod, Baker Botts PartnerBen Geslison, Baker Botts Senior Associate

Episodes

Tax-related Developments in the California False Claims Act
Sep 10 2020
Tax-related Developments in the California False Claims Act
The SALT Show Episode 94 (Update for Week of September 7, 2020) On this week’s episode: Tax-related Developments in the California False Claims Act Speakers: William H. Gorrod, Baker Botts PartnerBen Geslison, Baker Botts Senior Associate
Property Tax and the Dark Store Theory
Jul 23 2020
Property Tax and the Dark Store Theory
The SALT Show Episode 93 (Update for Week of July 20, 2020) On this week’s episode: Ad valorem tax ratesProperty valuationAppraisal methods Speakers: Ben Geslison, Baker Botts Senior AssociateAli Foyt, Baker Botts Associate
Coronavirus: Disaster Declaration, Remote Working Nexus, and Conformity with Federal Relief
Apr 21 2020
Coronavirus: Disaster Declaration, Remote Working Nexus, and Conformity with Federal Relief
The SALT Show Episode 92 (Update for Week of April 20, 2020) On this week’s episode: State and local responses to the Coronavirus outbreakDisaster declarationsNexus considerationsState conformity to federal relief
State Tax Legislative Update
Feb 28 2020
State Tax Legislative Update
The SALT Show Episode 91 (Update for Week of February 24, 2020) On this week’s episode: Digital advertisements in NebraskaMaryland's digital advertising gross revenues and services tax updatesSouth Dakota’s attempt to remove the sales tax exemption for advertising servicesWest Virginia is considering a general data mining services taxFlorida is looking to impose a sales tax on car-sharing companiesWayfair impacts in Missouri, Tennessee, Mississippi, and Kansas
Keeping Communications with Tax Accountants and Consultants Confidential
Feb 14 2020
Keeping Communications with Tax Accountants and Consultants Confidential
The SALT Show Episode 90 (Update for Week of February 10, 2020) On this week’s episode: CA, Inc. v. PfeifferUnited States v. Kovel, a 1961 case out of the Second CircuitHow Kovel arrangements have succeeded and failed in the federal tax context
ALJ Roundup: Hedging Transactions & Unitary Income (Texas) & Alt Apportionment & Royalty Exclusion (New York)
Dec 20 2019
ALJ Roundup: Hedging Transactions & Unitary Income (Texas) & Alt Apportionment & Royalty Exclusion (New York)
The SALT Show Episode 89 (Update for Week of December 15, 2019) On this week’s episode: Overview of recent Texas decisions on treatment of hedging transactions and unitary business incomeALJ opines on alternative apportionment and royalty exclusions in New York
All the Income Tax Stuff You Missed Over Thanksgiving
Dec 12 2019
All the Income Tax Stuff You Missed Over Thanksgiving
The SALT Show Episode 88 (Update for Week of December 8, 2019)  On this week’s episode: Market-based sourcing and holding company legislation in North CarolinaNextel Part II - Pennsylvania litigation over net loss carryover caps (General Motors)Do you include VAT/GST in your sales factor denominator (California OTA decision)Arizona v. California - Solicitor General tells court to say no thanks
MTC Whitepaper: Wayfair Implementation/Marketplace Facilitators
Dec 5 2019
MTC Whitepaper: Wayfair Implementation/Marketplace Facilitators
The SALT Show Episode 87 (Update for Week of December 1, 2019)  On this week’s episode: An overview of the MTC's December 2, 2019 whitepaper on Wayfair implementation and marketplace facilitators.Link to MTC Whitepaper
Update on States' Suit Against Feds over $10K SALT Deduction Cap
Nov 27 2019
Update on States' Suit Against Feds over $10K SALT Deduction Cap
The SALT Show Episode 86 (Update for Week of November 24, 2019)  On this week’s episode: A brief update on state litigation against the feds over the $10,000 state and local tax deduction cap
Unconstitutional Wayfair/Marketplace Rules; Banks Take on the Washington B&O Tax Surcharge; California & Disregarded Partnerships
Nov 22 2019
Unconstitutional Wayfair/Marketplace Rules; Banks Take on the Washington B&O Tax Surcharge; California & Disregarded Partnerships
The SALT Show Episode 85 (Update for Week of November 17, 2019) On this week’s episode: Preview of Wayfair & marketplace facilitator legislative “fixes”Illinois has a constitutional problem?Banks fight back on Washington’s B&O tax surchargeCalifornia treatment of disregarded partnerships
State Tax Lawyers are International Tax Lawyers
Nov 14 2019
State Tax Lawyers are International Tax Lawyers
The SALT Show Episode 84 (Update for Week of November 10, 2019) On this week’s episode: • Thoughts on revamping the show format • Don’t overlook SALT on cross-border transactions Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Tidbits on Alternative Apportionment (FTB Regs, Staples); Look-Through Sourcing Shot Down (Microsoft); Ride Sharing Takes on Local Taxes
Nov 5 2019
Tidbits on Alternative Apportionment (FTB Regs, Staples); Look-Through Sourcing Shot Down (Microsoft); Ride Sharing Takes on Local Taxes
The SALT Show Episode 83 (Update for Week of November 3, 2019) On this week’s episode: • Listener Contest: Economic nexus guess • California’s latest on alternative apportionment regs • Look-through sourcing: Microsoft’s Wisconsin case • Alternative apportionment attack on royalty companies (Staples) • Uber strikes back on local taxes Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
COST Annual Meeting; Combination & Industry Apportionment; PL 86-272 Update
Oct 30 2019
COST Annual Meeting; Combination & Industry Apportionment; PL 86-272 Update
The SALT Show Episode 82 (Update for Week of October 27, 2019) On this week’s episode: • Reflections on the COST 50th Annual Meeting • Update on MTC’s working group to update PL 86-272 guidance for internet contacts • Mailbag Question: How do you combine taxpayers with different apportionment formulas? Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Wayfair & Income Tax Nexus; Market-Based Sourcing, & Local Taxes
Oct 23 2019
Wayfair & Income Tax Nexus; Market-Based Sourcing, & Local Taxes
The SALT Show Episode 81 (Update for Week of October 20, 2019) On this week’s episode: • Missouri’s 10-Year Refund Period • New Hampshire adopts market-based sourcing • Pennsylvania adopts an income tax nexus threshold • Wisconsin provides a brightline test for nexus based on employee presence • Labell v. City of Chicago – Chicago streaming tax upheld Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Arguing Constitutional Issues at Administrative Courts, Louisiana GILTI Guidance, & Florida Joining the Wayfair Club
Oct 16 2019
Arguing Constitutional Issues at Administrative Courts, Louisiana GILTI Guidance, & Florida Joining the Wayfair Club
The SALT Show Episode 80 (Update for Week of October 13, 2019) On this week’s episode: • How to argue constitutional issues before administrative bodies • Louisiana constitutional amendment to allows Board of Tax Appeals to hear constitutional issues • Louisiana issues guidance treating GILTI as dividends • Florida queues up Wayfair and marketplace facilitator legislation • Preview of COST 50th Annual Meeting Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
A Taxing Day at the Texas Supreme Court: Sunstate, AMC, and Gulf Copper; California OTA Shuts Down FTB’s Treatment of Out-of-State LLC Members (Jali)
Oct 11 2019
A Taxing Day at the Texas Supreme Court: Sunstate, AMC, and Gulf Copper; California OTA Shuts Down FTB’s Treatment of Out-of-State LLC Members (Jali)
The SALT Show Episode 79 (Update for Week of October 6, 2019) On this week’s episode: • An overview of Texas Supreme Court oral arguments in several Texas franchise tax “cost of goods sold” cases, including Sunstate Rentals, American Multi-Cinema, and Gulf Copper • The California Office of Tax Appeals shuts down the Franchise Tax Board’s 0.2% bright line test for taxing out-of-state members of LLCs doing business in California (Appeal of Jali). Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Death of External Consistency? (Steiner), California Sourcing of Asset Management Services, Showdown on California Local Taxes, Kansas Remote Seller Policy Struck Down
Oct 2 2019
Death of External Consistency? (Steiner), California Sourcing of Asset Management Services, Showdown on California Local Taxes, Kansas Remote Seller Policy Struck Down
The SALT Show Episode 78 (Update for Week of September 29, 2019) On this week’s episode: • U.S. District Court dismisses states’ claims that $10,000 SALT deduction cap is unconstitutional • An overview of the Utah Steiner case and implications for the external consistency test of apportionment • Kansas Attorney General strikes down Kansas Department of Revenue Wayfair notice • California sourcing of asset management services remains in limbo • A California Supreme Court showdown on ballot initiative taxes? Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Dividends Received Deduction Litigation, Digital Goods, California False Claims Act, and Illinois Mobile Workforce Safe Harbor
Sep 26 2019
Dividends Received Deduction Litigation, Digital Goods, California False Claims Act, and Illinois Mobile Workforce Safe Harbor
The SALT Show Episode 77 (Update for Week of September 22, 2019) On this week’s episode: • Dividends received deduction litigation in Montana and Wisconsin • Connecticut digital goods sales tax legislation • California False Claims Act: Staving off the Sharks • Illinois passes mobile workforce safe harbor Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Linchpins and Business v. Nonbusiness Income
Sep 17 2019
Linchpins and Business v. Nonbusiness Income
The SALT Show Episode 76 (Update for Week of September 15, 2019) On this week’s episode: • A primer on multistate taxation of business and nonbusiness income Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
We Don’t Need No Stinkin’ Legislation to Tax Marketplace Facilitators: Amazon and Walmart Case Updates
Sep 11 2019
We Don’t Need No Stinkin’ Legislation to Tax Marketplace Facilitators: Amazon and Walmart Case Updates
The SALT Show Episode 75 (Update for Week of September 9, 2019) On this week’s episode: • An overview of the South Carolina Administrative Court in Amazon Services LLC v. Department of Revenue • A status update on Normand v. Wal-Mart.com USA LLC Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify